Item 14 Appendix 3
West Dunbartonshire Council · 16 September 2026
Back to Educational Services Committee — 16 September 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2026/27 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Forecast Spend Use of EMR Variance after the use of EMR RAG Status £000 £000 £000 £000 % 139,552 140,645 100 994 1% Primary Schools (Gillian Hamilton) 35,783 36,386 0 603 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Secondary Schools (Gillian Hamilton) 36,670 37,188 0 518 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Early Learning & Childcare (Alison Bowers) 21,451 21,706 0 255 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 30 June 2026 Budget Details Variance Analysis This service area includes all Primary Schools. There is a projected employee cost overspend of £565k, primarily due to the increased requirement for cover arrangements associated with long-term teaching staff absences. SPT bus contracts have come in higher than budget (£56k).There are some minor favourable variances across property costs. Wider action on long-term sickness management being enhanced further adverse variance This service area includes all Secondary Schools. There is a projected employee cost overspend of £287k, primarily due to the increased requirement for cover arrangements associated with long-term teaching staff absences. SPT bus contracts have come in higher than budget (£122k). The balance of the adverse variance is largely attributable to turnover not being achieved and miscellaneous variances across the service. Wider action on long-term sickness management being enhanced further adverse variance This services area includes all Early Years establishments within West Dunbartonshire. This adverse variance against employee costs (£394k) is a result of the turnover target not being achieved. This is partly offset by lower property costs (£56k) and greater income (£88k) particularly from pre-entitlement hours . none possible adverse variance
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Total Budget Forecast Spend Use of EMR Variance after the use of EMR RAG Status Budget Details Variance Analysis PPP (Gillian Hamilton) 13,929 13,833 0 (96) -1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Central Admin (Gillian Hamilton ) 948 969 100 (79) -8% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Education Development 2,509 2,426 0 (83) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service area covers Education Directorate The favourable variance is due to underspends on general supplies & services as well as lower Free School Meal holiday payments caused by a continued reduction in pupil numbers. none necessary favourable variance This service area includes Vale of Leven, Clydebank High and St Peter the Apostle High Schools and St Eunan's Primary School. The costs charged to this service are Property costs and the Unitary charge. The favourable variance is due to an underspend on utility costs. none necessary favourable variance none necessary favourable variance This service includes spend in areas such as technician service, language programmes and senior phase programme. The favourable variance is due to underspends on employee costs